An organization, operation, individual, or other discrete entity that can be subjected to an audit. During *audit planning, an auditor determines an *audit universe of auditable units, and dedicates appropriate levels of auditing resources to each unit. For example, the auditor of a * multinational corporation may define individual overseas branches as auditable units. Within each overseas branch, the auditor may proceed to define a series of further auditable units along the lines of the *purchasing and *revenue cycles and other operational activities.

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